Auditor Change

Securities and Exchange Commission (“SEC”) stating whether or not it agrees with the above statement. A copy of Withum’s letter, dated July 6, 2022 is filed as exhibit 16.1 to this Current Report of Form 8-K.   (b)       New independent registered public accounting firm   On July 5, 2022, the Company engaged Marcum LLP (“Marcum”), as the Company’s new independent registered public accounting firm.   During the recent fiscal year ending December 31, 2021, and through the date of this Report, the Company has not consulted Marcum regarding (i) application of accounting principles to any specified transaction, either completed or proposed, (ii) the type of audit opinion that might be rendered on the Company’s financial statements, or (iii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv)) or a reportable event (as defined in Item 304(a)(1)(v)). During the fiscal year ending December 31, 2020, Marcum acted as the Company’s independent registered public accounting firm.   Item 9.01 Financial Statements and Exhibits.   d)            Exhibits.   The exhibit listed in the following Exhibit Index is filed as part of this Current Report on Form 8-K.   Exhibit No.   Description 16.1   Letter of WithumSmith+Brown, PC, to the Securities and Exchange Commission dated July 6, 2022 104   Cover Page Interactive Data File (embedded within the Inline XBRL document)   1       SIGNATURES   Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.   Dated: July 6, 2022 AIKIDO PHARMA INC.       By:  /s/ Anthony Hayes   Name: Title: Anthony Hayes Chief Executive Officer   2